Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public Inspection
A For the 2024 calendar year, or tax year beginning 10-01-2024 , and ending 09-30-2025
BCheck if applicable:
CName of organization
COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
91-1270 KINOIKI STREET BUILDING 1
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
KAPOLEI, HI96707
D Employer identification number

91-0313383
E Telephone number

G Gross receipts $ 33,362,448
F Name and address of principal officer:
JOSEPH LEWIS
91-1270 KINOIKI STREET BUILDING 1
KAPOLEI,HI96707
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
WWW.HAWAIIANCOUNCIL.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 2001
M State of legal domicile: HI
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: TO ENHANCE THE CULTURAL, ECONOMIC, POLITICAL, AND COMMUNITY DEVELOPMENT OF NATIVE HAWAIIANS.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 8
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 8
5 Total number of individuals employed in calendar year 2024 (Part V, line 2a) ...... 5 103
6 Total number of volunteers (estimate if necessary) ............. 6 200
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a -315,023
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 79,784,370 26,423,844
9 Program service revenue (Part VIII, line 2g) ......... 6,117,056 3,986,293
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 45,619 52,745
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 85,937 1,127,298
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 86,032,982 31,590,180
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 29,593,103 16,486,805
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 6,079,072 7,521,258
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) 6,000    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 11,138,176 11,582,449
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 46,810,351 35,590,512
19 Revenue less expenses. Subtract line 18 from line 12....... 39,222,631 -4,000,332
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 82,795,924 72,798,728
21 Total liabilities (Part X, line 26)............. 28,568,984 21,982,127
22 Net assets or fund balances. Subtract line 21 from line 20..... 54,226,940 50,816,601
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2024)
Form 990 (2024)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: THE COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT (CNHA) IS A MEMBER-BASED 501(C)(3) NON-PROFIT ORGANIZATION WITH A MISSION TO ENHANCE THE CULTURAL, ECONOMIC, POLITICAL, AND COMMUNITY DEVELOPMENT OF NATIVE HAWAIIANS.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 14,047,124 including grants of $ 9,418,489 ) (Revenue $ 960,658 )
THE EMERGENCY FINANCIAL ASSISTANCE (EFA) PROGRAM PROVIDES FINANCIAL ASSISTANCE TO INDIVIDUALS AND FAMILIES IN NEED OF TEMPORARY FINANCIAL RELIEF DUE TO HARDSHIP. DURING THE PANDEMIC, CNHA MANAGED AND DISBURSED OVER $176 MILLION IN COVID-RELATED FUNDS ON BEHALF OF THE STATE OF HAWAII, CITY AND COUNTY OF HONOLULU, AND THE DEPARTMENT OF HAWAIIAN HOME LANDS. THESE FUNDS HELPED PROVIDE FINANCIAL RELIEF TO HOUSEHOLDS TO PAY FOR MORTGAGES, RENTAL FEES, AND UTILITIES. THIS PROGRAM IS FUNDED BY CONTRACTS, DONATIONS, AND GRANTS.
4b (Code:   ) (Expenses $ 9,435,441 including grants of $ 5,478,398 ) (Revenue $ 0 )
TOURISM SUPPORTS COMMUNITY-BASED AND CULTURAL TOURISM EFFORTS THROUGH A NUMBER OF ACTIVITIES THAT INCLUDE CULTURAL TOURISM TRAINING FOR NATIVE HAWAIIAN INDIVIDUALS AND ORGANIZATIONS; VISITOR EDUCATION PROGRAMS THAT PERPETUATE HAWAIIAN CULTURE AND LOCAL PRACTICES; SUPPORT AND TECHNICAL ASSISTANCE FOR NATIVE HAWAIIAN-OWNED TOURISM BUSINESSES; AND THE FACILITATION OF DESTINATION STEWARDSHIP SERVICES FOR THE HAWAII TOURISM AUTHORITY.
4c (Code:   ) (Expenses $ 4,418,948 including grants of $ 1,584,834 ) (Revenue $ 1,445,314 )
CAPACITY BUILDING SERVICES SUPPORTS COMMUNITY CAPACITY BUILDING THROUGH A NUMBER OF EFFORTS THAT INCLUDE DISTRIBUTION OF FUNDS TO SMALL NONPROFIT ORGANIZATIONS THAT PERPETUATE THE HAWAIIAN CULTURE; PROVISION OF LEADERSHIP DEVELOPMENT PROGRAMS FOR NATIVE YOUTH; PROVISION OF TRAINING AND TECHNICAL ASSISTANCE TO NATIVE HAWAIIAN ORGANIZATIONS AND COMMUNITIES; AND THE COORDINATION OF EVENTS THAT PROVIDE OPPORTUNITIES FOR NATIVE HAWAIIAN INDIVIDUALS AND ORGANIZATIONS TO NETWORK, SHARE INFORMATION, DISCUSS CRITICAL ISSUES, AND BUILD CONSENSUS. CNHA RECEIVED CONTRIBUTIONS ON BEHALF OF DISASTER RELIEF EFFORTS.
(Code:   ) (Expenses $ 5,539,180 including grants of $ 5,084 ) (Revenue $ 3,022,642 )
THROUGH ITS POLICY CENTER ACTIVITIES, CNHA IS AN ADVOCATE OF COMMUNITY-BASED ORGANIZATIONS AND PROVIDES INFORMATION, NETWORKING OPPORTUNITIES AND POLICY REPORTS TO ASSIST IN ADDRESSING ISSUES AND FINDING SOLUTIONS FOR NATIVE HAWAIIAN COMMUNITIES. CNHA ALSO HAS A YEAR-ROUND CIVIC ENGAGEMENT TRAINING AND DEVELOPMENT PROGRAM.CNHA IS A UNITED STATES TREASURY CERTIFIED COMMUNITY DEVELOPMENT FINANCIAL INSTITUTION THAT OPERATES A COMMUNITY LOAN FUND THROUGH ITS LENDING AND DEVELOPMENT SERVICES PROGRAM. LENDING SERVICES INCLUDE BOTH CONSUMER AND BUSINESS LOANS AND THE PROVISION OF TECHNICAL ASSISTANCE AND FINANCIAL EDUCATION SERVICES. CNHA ALSO PROVIDES TECHNICAL ASSISTANCE AND CAPACITY BUILDING SERVICES TO COMMUNITY ORGANIZATIONS IN THE DEVELOPMENT, CONSTRUCTION, AND MANAGEMENT OF COMMUNITY FACILITIES. CNHA'S PROPERTY MANAGEMENT ACTIVITIES INCLUDE ACQUIRING PROPERTY FOR LOW INCOME AND AFFORDABLE HOUSING.
4d Other program services (Describe in Schedule O.)
(Expenses $ 5,539,180 including grants of $ 5,084 ) (Revenue $ 3,022,642 )
4e Total program service expenses33,440,693
Form 990 (2024)
Form 990 (2024)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment
List of Attached Documents:
// Content
.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part IClick to see attachment
List of Attached Documents:
// Content
.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part IIClick to see attachment
List of Attached Documents:
// Content
.........
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part IIIClick to see attachment
List of Attached Documents:
// Content
..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment
List of Attached Documents:
// Content
.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment
List of Attached Documents:
// Content
....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part IIIClick to see attachment
List of Attached Documents:
// Content
..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment
List of Attached Documents:
// Content
..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D, Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment
List of Attached Documents:
// Content
.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment
List of Attached Documents:
// Content
.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment
List of Attached Documents:
// Content
............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
 
No
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XIIClick to see attachment
List of Attached Documents:
// Content
......................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
List of Attached Documents:
// Content
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
List of Attached Documents:
// Content
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment
List of Attached Documents:
// Content
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
List of Attached Documents:
// Content
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
858
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2024)
Form 990 (2024)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
103
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2024)
Form 990 (2024)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
8
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
8
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
HI
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
KANIELA SHARP91-1270 KINOIKI STREET BUILDING 1   KAPOLEI,HI96707 (808) 596-8155
Form 990 (2024)
Form 990 (2024)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) KAUHANE MICHELLE......................................................................
PRESIDENT
 1.00
.................
  		X           0 0 0
(2) NAHOLOWA'A MAKALIKA......................................................................
VICE-PRESIDENT
 1.00
.................
  		X           0 0 0
(3) CHANG KEVIN......................................................................
TREASURER
 1.00
.................
  		X           0 0 0
(4) AKI JACOB......................................................................
SECRETARY
 1.00
.................
  		X           0 0 0
(5) KALILI AMY......................................................................
BOARD MEMBER
 1.00
.................
  		X           0 0 0
(6) VAN TASSELL ROBERT......................................................................
BOARD MEMBER
 1.00
.................
  		X           0 0 0
(7) NAHALE-A ALAPAKI......................................................................
BOARD MEMBER
 1.00
.................
  		X           0 0 0
(8) WONG VERNON......................................................................
BOARD MEMBER
 1.00
.................
  		X           0 0 0
(9) KEOHOKALOLO KUULANI......................................................................
FORMER BOARD MEMBER
 1.00
.................
  		X           0 0 0
(10) LEWIS JOSEPH K......................................................................
PRESIDENT & CEO
 40.00
.................
  		    X       304,041 0 21,438
(11) SHARP DANIEL......................................................................
CFO
 40.00
.................
  		    X       74,115 0 1,125
(12) HEE MALLORY KA'ULAWENA YUMI......................................................................
GENERAL COUNSEL
 40.00
.................
  		    X       36,058 0 324
(13) CARROLL NICHOLAS A......................................................................
CHIEF OF STAFF
 40.00
.................
  		    X       116,319 0 12,500
(14) ARCE KAUILANI K K......................................................................
COO
 40.00
.................
  		    X       98,000 0 1,000
(15) HIND NICOLE M......................................................................
SR. ADVISOR
 40.00
.................
  		        X   124,715 0 7,585
(16) CARREL YOSHIKO JADE MOKIHANA......................................................................
FORMER CFO
 40.00
.................
  		          X 132,684 0 13,059
(17) BARR SAMUEL KAMUELA......................................................................
FORMER SENIOR DIRECTOR OF OPERATIONS
 40.00
.................
  		          X 116,459 0 6,325
Form 990 (2024)
Form 990 (2024)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;


























1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 1,002,391 0 63,356
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 5
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
Yes
 
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
KAREY KAPOI LLC

285 W KAAHUMANU AVE 103
KAHULUI,HI96732 		PROFESSIONAL SERVICES 256,534
KEITH FERNANDEZ,
250 KAWWAIHAE ST UNIT 20E
HONOLULU,HI96825 		CONSULTING 120,015
ALQIMI ANALYTICS & INTELLIGENCE LLC

2101 GAITHER ROAD SUITE 510
ROCKVILLE,MD20850 		PROFESSIONAL SERVICES 120,000
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 3
Form 990 (2024)
Form 990 (2024)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b 90,450
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e 8,900,335
f All other contributions, gifts, grants, and similar amounts not included above1f 17,433,059
g Noncash contributions included in lines 1a - 1f:$ 1g  
h Total. Add lines 1a-1f....... 26,423,844
Program Service RevenueAmt Business Code
2a INTEREST INCOME 522291 1,709,191 1,709,191    
b PROGRAM RENTAL INCOME 531110 1,189,587 1,189,587    
c PROGRAM SERVICES 900099 1,004,518 1,004,518    
d PROCESSING/ORIGINATION FEE 522291 59,956 59,956    
e REGISTRATION FEES 611430 23,041 23,041    
f All other program service revenue.        
g Total. Add lines 2a–2f ..... 3,986,293
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 52,745     52,745
4 Income from investment of tax-exempt bond proceeds        
5 Royalties...........        
(i) Real (ii) Personal
6a Gross rents 6a 315,692 101,000
b Less: rental expenses 6b 484,738 246,977
c Rental income or (loss) 6c -169,046 -145,977
d Net rental income or (loss)....... -315,023      
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a    
b Less: cost or other basis and sales expenses 7b    
c Gain or (loss) 7c    
d Net gain or (loss).........        
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a 2,478,146
b Less: cost of goods sold .. 10b 1,040,553
c Net income or (loss) from sales of inventory.. 1,437,593 1,437,593    
OtherRevenueMiscAmt
Business Code
11a OTHER REVENUE 900099 4,728 4,728    
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... 4,728
12 Total revenue. See instructions..... 31,590,180 5,428,614 -315,023 52,745
Form 990 (2024)
Form 990 (2024)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 6,020,432 6,020,432
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 10,466,373 10,466,373
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............    
4 Benefits paid to or for members .......    
5 Compensation of current officers, directors, trustees, and key employees ........... 994,441 714,009 280,432  
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........        
7 Other salaries and wages........ 5,998,669 5,998,669    
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....        
9 Other employee benefits ....... 231,592 231,592    
10 Payroll taxes ........... 296,556 274,870 21,686  
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 44,419 40,770 3,649  
c Accounting ........... 53,140 39,855 13,285  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 8,118   8,118  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 4,122,229 3,989,861 132,368  
12 Advertising and promotion .... 1,504,796 1,475,787 29,009  
13 Office expenses ....... 683,029 461,098 221,931  
14 Information technology ...... 605,290 446,101 159,189  
15 Royalties ..        
16 Occupancy ........... 1,293,090 1,153,815 139,275  
17 Travel ............ 496,363 428,856 67,507  
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 17,083 11,919 5,164  
20 Interest ........... 338,812 338,812    
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 292,994 278,737 14,257  
23 Insurance ... 41,742 10,070 31,672  
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a SPONSORSHIPS 368,302   368,302  
b EVENT SUPPORT EXPENSES 322,759 314,248 8,511  
c PROVISION FOR LOAN LOSS 94,576 94,576    
d TAXES 62,751 62,751    
e All other expenses 1,232,956 587,492 639,464 6,000
25 Total functional expenses. Add lines 1 through 24e 35,590,512 33,440,693 2,143,819 6,000
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2024)
Form 990 (2024)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 9,942,936 1 8,819,700
2 Savings and temporary cash investments ......... 36,744,561 2 14,400,440
3 Pledges and grants receivable, net ...... 1,966,896 3 1,270,349
4 Accounts receivable, net ............. 657,944 4 1,343,123
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6  
7 Notes and loans receivable, net ........... 6,008,064 7 7,394,313
8 Inventories for sale or use ............ 322,614 8 541,953
9 Prepaid expenses and deferred charges ...... 283,473 9 304,209
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 29,400,208
b Less: accumulated depreciation 10b 615,218 25,401,013 10c 28,784,990
11 Investments—publicly traded securities . 0 11 5,634,620
12 Investments—other securities. See Part IV, line 11 ..... 1,000,000 12 3,586,138
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets ............... 0 14 575,122
15 Other assets. See Part IV, line 11 ........... 468,423 15 143,771
16 Total assets. Add lines 1 through 15 (must equal line 33)... 82,795,924 16 72,798,728
Liabilities 17 Accounts payable and accrued expenses ..... 5,296,135 17 3,614,494
18 Grants payable ...   18  
19 Deferred revenue ......... 3,910,680 19 3,576,087
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  22  
23 Secured mortgages and notes payable to unrelated third parties .. 9,487,169 23 7,866,546
24 Unsecured notes and loans payable to unrelated third parties .. 9,875,000 24 6,925,000
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D   25  
26 Total liabilities. Add lines 17 through 25.. 28,568,984 26 21,982,127
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 39,245,054 27 41,324,943
28 Net assets with donor restrictions ........... 14,981,886 28 9,491,658
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 54,226,940 32 50,816,601
33 Total liabilities and net assets/fund balances ........ 82,795,924 33 72,798,728
Form 990 (2024)
Form 990 (2024)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
31,590,180
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
35,590,512
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
-4,000,332
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
54,226,940
5
Net unrealized gains (losses) on investments ...............
5
589,993
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
50,816,601
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
Yes
 
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
Yes
 
Form 990 (2024)
Form 990 (2024)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
Name of the organization
COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT
 
Employer identification number

91-0313383
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
a
b
c
d
e
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 10 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..            
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3            
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..  
6 Public support. Subtract line 5 from line 4.  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
7 Amounts from line 4..            
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...            
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..            
11 Total support. Add lines 7 through 10  
12
12
 
13
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................right arrow
Section C. Computation of Public Support Percentage
14
14
 
15
15
 
16a
33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization .......................right arrow
b
33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow
17a
10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
b
10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . 71,213,292 75,656,301 41,633,145 79,784,370 26,423,844 294,710,952
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose 2,063,697 1,996,567 11,225,738 6,767,713 6,464,439 28,518,154
3 Gross receipts from activities that are not an unrelated trade or business under section 513 .....            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge            
6 Total. Add lines 1 through 5 73,276,989 77,652,868 52,858,883 86,552,083 32,888,283 323,229,106
7a Amounts included on lines 1, 2, and 3 received from disqualified persons 1,650   500 2,500 1,400 6,050
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.           0
c Add lines 7a and 7b.. 1,650   500 2,500 1,400 6,050
8 Public support. (Subtract line 7c from line 6.) 323,223,056
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2020 (b) 2021 (c) 2022 (d) 2023 (e) 2024 (f) Total
9 Amounts from line 6... 73,276,989 77,652,868 52,858,883 86,552,083 32,888,283 323,229,106
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..         52,745 52,745
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.         0  
c Add lines 10a and 10b.         52,745 52,745
11 Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. 18,771 1,355 93,721 7,932 4,728 126,507
13 Total support. (Add lines 9, 10c, 11, and 12.).. 73,295,760 77,654,223 52,952,604 86,560,015 32,945,756 323,408,358
14
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow
Section C. Computation of Public Support Percentage
15
15
99.940 %
16
16
99.890 %
Section D. Computation of Investment Income Percentage
17
17
0.020 %
18
18
 
19a
33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow
b
33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow
20
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described on 11a above?
11b
 
 
c
A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer lines 3a and 3b below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    
Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors
(explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by 0.035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    
Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7
Schedule A (Form 990) 2024

Schedule A (Form 990) 2024
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes 1  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity 		2  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations 3  
4 Amounts paid to acquire exempt-use assets 4  
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) 5  
6 Other distributions (describe in Part VI). See instructions 6  
7Total annual distributions. Add lines 1 through 6. 7  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI). See instructions 		8  
9 Distributable amount for 2024 from Section C, line 6 9  
10 Line 8 amount divided by Line 9 amount 10  
Section E - Distribution Allocations (see instructions) (i)
Excess Distributions 		(ii)
Underdistributions
Pre-2024 		(iii)
Distributable
Amount for 2024
1 Distributable amount for 2024 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions.		  
3 Excess distributions carryover, if any, to 2024:
a From 2019.......  
b From 2020.......  
c From 2021.......  
d From 2022.......  
e From 2023.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2024 distributable amount  
i Carryover from 2019 not applied (see
instructions) 		 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2024 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2024 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2024, if any. Subtract lines 3g and 4a from line 2.
If the amount is greater than zero, explain in Part VI.
See instructions. 		 
6 Remaining underdistributions for 2024. Subtract
lines 3h and 4b from line 1. If the amount is greater
than zero, explain in Part VI. See instructions. 		 
7 Excess distributions carryover to 2025. Add lines
3j and 4c. 		 
8 Breakdown of line 7:
a Excess from 2020.....  
b Excess from 2021.....  
c Excess from 2022.....  
d Excess from 2023.....  
e Excess from 2024.....  
Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2020 AMOUNT: $ 18,771. 2021 AMOUNT: $ 1,355. 2022 AMOUNT: $ 93,721. 2023 AMOUNT: $ 7,932. 2024 AMOUNT: $ 4,728.
Schedule A (Form 990) 2024


Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

right arrow Attach to Form 990, 990-EZ, or 990-PF.
right arrow Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT
 
Employer identification number

91-0313383
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025) Page 2
Name of organization
COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT
  		Employer identification number
91-0313383
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT
  		Employer identification number

91-0313383
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT
  		Employer identification number

91-0313383
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  
SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

right arrow Complete if the organization is described below. right arrow Attach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2024
Open to Public
Inspection
If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT
 
Employer identification number

91-0313383
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

2
Political campaign activity expenditures. See instructions ....................................................................right arrow
$  
3
Volunteer hours for political campaign activities. See instructions ..................................................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 ................................right arrow
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 .......................right arrow
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................
4a
Was a correction made? ......................................................................................................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................right arrow

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b...........right arrow

$  
4
Did the filing organization file Form 1120-POL for this year? ...................................................................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6
For Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990) 2024

Schedule C (Form 990) 2024
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check right arrowexpenses, and share of excess lobbying expenditures).
B Check right arrow
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.) 		(a) Filing
organization's
totals 		(b) Affiliated group totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ...................... 0  
b Total lobbying expenditures to influence a legislative body (direct lobbying) ........................ 0  
c Total lobbying expenditures (add lines 1a and 1b) ............................................................ 0  
d Other exempt purpose expenditures ............................................................................... 33,440,693  
e Total exempt purpose expenditures (add lines 1c and 1d) .................................................. 33,440,693  
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.		 1,000,000  
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) ................................................. 250,000  
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................ 0  
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................ 0  
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ...................................................................................................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in) 		(a) 2021 (b) 2022 (c) 2023 (d) 2024 (e) Total
2a Lobbying nontaxable amount 1,000,000 1,000,000 1,000,000 1,000,000 4,000,000
b Lobbying ceiling amount
(150% of line 2a, column(e)) 		6,000,000
c Total lobbying expenditures 52,450 13,500     65,950
d Grassroots nontaxable amount 250,000 250,000 250,000 250,000 1,000,000
e Grassroots ceiling amount
(150% of line 2d, column (e))		 1,500,000
f Grassroots lobbying expenditures          
Schedule C (Form 990) 2024


Schedule C (Form 990) 2024
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes
No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? ...........................................................................................................
 
 
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........
 
 
c
Media advertisements? ...................................................................................................
 
 
 
d
Mailings to members, legislators, or the public? .............................................................................
 
 
 
e
Publications, or published or broadcast statements? ...........................................................
 
 
 
f
Grants to other organizations for lobbying purposes? ..........................................................
 
 
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? .......................
 
 
 
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................
 
 
 
i
Other activities? ...................................................................................................................
 
 
 
j
Total. Add lines 1c through 1i ....................................................................................................
 
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
 
b
If "Yes," enter the amount of any tax incurred under section 4912 ...........................................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ...............................................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................
2
 
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................
3
 
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members ......................................................................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year .............................................................................................................................
2a
 
b
Carryover from last year ............................................................................................................
2b
 
c
Total ...........................................................................................................................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................
4
 
5
Taxable amount of lobbying and political expenditures. See Instructions .........................................
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
Schedule C (Form 990) 2024


Additional Data


Software ID:  
Software Version:  

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT
 
Employer identification number

91-0313383
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance ....          
b Contributions ...          
c Net investment earnings, gains, and losses          
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow  
b
Permanent endowment right arrow  
c
Term endowment right arrow  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
 
(ii) Related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....   8,754,173 8,754,173
b Buildings ....   18,903,613 409,431 18,494,182
c Leasehold improvements   152,523 9,467 143,056
d Equipment ....   1,095,940 147,060 948,880
e Other .....   493,959 49,260 444,699
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 28,784,990
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow  
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow  
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow  
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d ..................... 2e  
3 Subtract line 2e from line 1.................. 3  
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c  
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5  
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d.................... 2e  
3 Subtract line 2e from line 1................... 3  
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b..................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5  
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
PART X, LINE 2: U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE TAX POSITIONS OF CNHA AS OF SEPTEMBER 30, 2025 AND 2024 AND FOR THE YEARS THEN ENDED, AND FOR HHI AS OF SEPTEMBER 30, 2025 AND 2024 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THEY HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. CNHA AND HHI ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS.
Schedule D (Form 990) (Rev. 1-2025)


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Schedule I
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT
 
Employer identification number
91-0313383
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC section
(if applicable)		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
noncash assistance		 (h) Purpose of grant
or assistance
(1) 808 CLEANUPS
PO BOX 240341
HONOLULU,HI96824 		47-3528201 501(C)(3) 15,500 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(2) ACCESSURF HAWAII INC
PO BOX 15152
HONOLULU,HI96830 		20-4420646   40,000 0     TO SUPPORT COMMUNITY EVENT
(3) AHUPUAA O HALAWA
PO BOX 502
KAUNAKAKAI,HI96748 		99-2334351   42,450 0     TO SUPPORT COMMUNITY EVENT
(4) AINA HO'OLA INITIATIVE
PO BOX 5596
HILO,HI96720 		87-4385352 501(C)(3) 50,000 0     TO SUPPORT COMMUNITY EVENT
(5) AIO FOUNDATION
1000 BISHOP ST SUITE 202
HONOLULU,HI96813 		94-3278794 501(C)(3) 40,000 0     TO SUPPORT COMMUNITY EVENT
(6) ALOHA FESTIVALS
2270 KALAKAUA AVE
HONOLULU,HI96815 		99-0078969 501(C)(3) 130,000 0     TO SUPPORT COMMUNITY EVENT
(7) ALOHA KUAMOO AINA
PO BOX 6546
KAMUELA,HI96743 		46-4864386 501(C)(3) 10,000 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(8) ALOHA WITH TOUCH KAUAI LLC
PO BOX 1461
KAPAA,HI96746 		27-4089272   20,000 0     TO SUPPORT COMMUNITY EVENT
(9) ANCIENT LEAF TEA
PO BOX 459
PAPAIKOU,HI96781 		38-4087579   23,987 0     TO SUPPORT COMMUNITY EVENT
(10) AOTAKI FAMILY IRREVOCABLE TRUST
3740 LOWER HONOAPIILANI RD UNIT
G102
LAHAINA,HI96761 		20-7246523   15,000 0     TO SUPPORT COMMUNITY EVENT
(11) ARTS EDUCATION FOR CHILDREN GROUP
PO BOX 10756
LAHAINA,HI96761 		94-3266739 501(C)(3) 6,000 0     TO SUPPORT COMMUNITY EVENT
(12) ASSOCIATION OF HAWAIIAN CIVIC CLUBS
AOHCC PO BOX 1135
HONOLULU,HI96807 		99-0242276 501(C)(3) 38,000 0     TO SUPPORT COMMUNITY EVENT
(13) BANYAN TREE DIVERS MAUI LLC
8 BOUGAINVILLEA PLACE
LAHAINA,HI96761 		82-4064958   15,000 0     TO SUPPORT COMMUNITY EVENT
(14) BIRD AND BEE ANIMAL SANCTUARY
46-3991 OLD MAMALAHOA HWY
HONOKAA,HI96727 		84-3932001 501(C)(3) 10,000 0     TO SUPPORT COMMUNITY EVENT
(15) BISHOP MUSEUM
1525 BERNICE ST
HONOLULU,HI968172704 		99-0161980 501(C)(3) 44,500 0     TO SUPPORT COMMUNITY EVENT
(16) CAROLE KAI CHARITIES INC GREAT ALOHA RUN
414 KUWILI ST SUITE 104
HONOLULU,HI96817 		99-0314751 501(C)(3) 7,000 0     TO SUPPORT COMMUNITY EVENT
(17) CG INVESTOR HOLDING LLC
4900 KUAWA ROAD
KILAUEA,HI96754 		83-1111866   35,000 0     TO SUPPORT COMMUNITY EVENT
(18) CHINESE CHAMBER OF COMMERCE FOUNDATION
8 SOUTH KING ST
HONOLULU,HI96813 		99-0315441 501(C)(3) 10,000 0     TO SUPPORT COMMUNITY EVENT
(19) CITY AND COUNTY OF HONOLULU (KILOHANA)
530 SOUTH KING STREET
HONOLULU,HI96813 		99-6001257   10,000 0     TO SUPPORT COMMUNITY EVENT
(20) EA ECOVERSITY
PO BOX 431
HILO,HI96721 		88-1408564 501(C)(3) 8,000 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(21) EAST MAUI LAND RESTORATION
PO BOX 81511
HAIKU,HI96708 		99-4279178 501(C)(3) 44,000 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(22) EDITH KANAKAOLE FOUNDATION
1500 KALANIANAOLE ST
HILO,HI96720 		99-0294540 501(C)(3) 15,000 0     TO SUPPORT COMMUNITY EVENT
(23) EDMISSION ENTERPRISES INC
PO BOX 1415
WAILUKU,HI96793 		83-3869988   15,000 0     TO SUPPORT COMMUNITY EVENT
(24) EPIC SPORTS FOUNDATION INC
58-034 KAPUAI PLACE
HALEIWA,HI96712 		20-0624761   15,000 0     TO SUPPORT COMMUNITY EVENT
(25) ESPN PRODUCTIONS INC
500 SOUTH BUENA VISTA STREET
BURBANK,CA91521 		13-3759888   175,000 0     TO SUPPORT COMMUNITY EVENT
(26) FARAZ SOLTANI AQUATIC EXPERTS LLC
302 BRANDON COURT
PLEASANT HILL,CA94523 		83-0932085   10,000 0     TO SUPPORT COMMUNITY EVENT
(27) FESTIVALS OF ALOHA INC
PO BOX 12304
LAHAINA,HI96761 		99-3547352   56,400 0     TO SUPPORT COMMUNITY EVENT
(28) FRIENDS OF AUWAHI FOREST RESTORATION PROJECT
3620 BALDWIN AVE
MAKAWAO,HI96768 		87-0700795 501(C)(3) 60,000 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(29) GARDEN ISLAND ARTS COUNCIL
PO BOX 827
LIHUE,HI96766 		99-0190207 501(C)(3) 33,000 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(30) GRAVITAS PASIFIKA LLC
1585 KAPIOLANI BLVD
HONOLULU,HI96814 		87-0994829   150,000 0     TO SUPPORT COMMUNITY EVENT
(31) HALEAKALA CONSERVANCY
PO BOX 880878
PUKALANI,HI96788 		83-4385727 501(C)(3) 50,000 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(32) HALEIWA WAIALUA HISTORICAL SOCIETY
PO BOX 1055
WAIALUA,HI96791 		87-1657213   10,000 0     TO SUPPORT COMMUNITY EVENT
(33) HANA ARTS
PO BOX 686
HANA,HI96713 		99-0340564 501(C)(3) 20,000 0     TO SUPPORT COMMUNITY EVENT
(34) HANONA
PO BOX 1841
WAILUKU,HI96793 		81-1578404 501(C)(3) 30,000 0     TO PROVIDE MAUI WILDFIRES SURVIVORS WITH ASSISTANCE IS PLANNING TO REBUILD
(35) HAWAII ACADEMY OF RECORDING ARTS
521 ALA MOANA BOULEVARD
HONOLULU,HI96813 		99-0210166 501(C)(3) 50,000 0     TO SUPPORT COMMUNITY EVENT
(36) HAWAII AG AND CULINARY ALLIANCE
3538 WAIALAE AVE
HONOLULU,HI96816 		46-0618609 501(C)(3) 69,300 0     TO SUPPORT COMMUNITY EVENT
(37) HAWAII AGRICULTURAL FOUNDATION
3538 WAIALAE AVE 2032
HONOLULU,HI96816 		26-0639538 501(C)(3) 10,000 0     TO SUPPORT COMMUNITY EVENT
(38) HAWAII AGRITOURISM ASSOCIATION
2065 UHALOA RD
HILO,HI96790 		56-2672333 501(C)(3) 10,000 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(39) HAWAII BICYCLING LEAGUE
3442 WAIALAE AVE
HONOLULU,HI96816 		99-0250682 501(C)(3) 16,000 0     TO SUPPORT COMMUNITY EVENT
(40) HAWAII FARMERS UNION FOUNDATION
PO BOX 1532
KAPAA,HI96746 		47-5653259   5,363 0     TO SUPPORT COMMUNITY EVENT
(41) HAWAII FOREST INSTITUTE
PO BOX 66
OOKALA,HI96774 		90-0108457 501(C)(3) 26,500 0     TO SUPPORT HAWAIIAN CULTURE IN RESORT ZONED AREAS
(42) HAWAII INTERNATIONAL FILM FESTIVAL
3512 WAIALAE AVENUE
HONOLULU,HI96816 		99-0280373 501(C)(3) 15,000 0     TO SUPPORT COMMUNITY EVENT
(43) HAWAII ISLAND PACIFIC & ASIA CULTURAL CELEBRATION INC
75-5660 KOPIKO ST C7-161
KAILUAKONA,HI96740 		81-2832334 501(C)(3) 31,250 0     TO SUPPORT COMMUNITY EVENT
(44) HAWAII KEIKI MUSEUM
69-250 WAIKOLOA BEACH DR
WAIKOLOA,HI96738 		86-2171601   10,000 0     TO SUPPORT COMMUNITY EVENT
(45) HAWAII MARINE MAMMAL ALLIANCE INC
150 HAMAKUA DR
KAILUA,HI96734 		81-1077953 501(C)(3) 36,000 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(46) HAWAII OFF-GRID LLC
375 W KUIAHA RD
HAIKU,HI96708 		81-1738680   12,500 0     TO PROVIDE MAUI WILDFIRES SURVIVORS WITH ASSISTANCE IS PLANNING TO REBUILD
(47) HAWAII RISE FOUNDATION
11 SILVA STREET
HILO,HI96720 		82-1596719 501(C)(3) 6,000 0     TO SUPPORT COMMUNITY EVENT
(48) HAWAII SCIENCE AND TECHNOLOGY MUSEUM
734 HELE MAUNA ST
HILO,HI96720 		81-0769543 501(C)(3) 12,000 0     TO SUPPORT COMMUNITY EVENT
(49) HAWAII STAGE EVENT PRODUCTION COMPANY
710 KOHOU ST
HONOLULU,HI96817 		99-0144856   402,000 0     TO SUPPORT COMMUNITY EVENT
(50) HAWAII SYMPHONY ORCHESTRA
3610 WAIALAE AVENUE
HONOLULU,HI96816 		45-2861988 501(C)(3) 10,000 0     TO SUPPORT COMMUNITY EVENT
(51) HAWAII THEATER CENTER
1130 BETHEL ST
HONOLULU,HI96813 		99-0229658 501(C)(3) 10,000 0     TO SUPPORT COMMUNITY EVENT
(52) HAWAIIAN CANOE RACING ASSOCIATION
411 HUKU LII PLACE
KIHEI,HI96753 		99-0175835   22,500 0     TO SUPPORT COMMUNITY EVENT
(53) HAWAIIAN CIVIC CLUB OF WAHIAWA NONPROFIT
95-524 WEHEWEHE LOOP
MILILANI,HI96789 		30-0844673 501(C)(3) 50,000 0     TO SUPPORT COMMUNITY EVENT
(54) HAWAIIAN ISLANDS LAND TRUST
1108 FORT STREET MALL
HONOLULU,HI96813 		99-0353223 501(C)(3) 93,000 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(55) HAWAIIAN MUSIC PERPETUATION SOCIETY INC
502 KEAWE STREET
HONOLULU,HI96813 		32-0672396 501(C)(3) 85,000 0     TO SUPPORT HAWAIIAN CULTURE IN RESORT ZONED AREAS
(56) HAWAIIAN OUTRIGGER CANOE VOYAGING SOCIETY
PO BOX 763
KIHEI,HI96753 		20-4866912 501(C)(3) 10,500 0     TO SUPPORT COMMUNITY EVENT
(57) HIIPAKA LLC
59-864 KAMEHAMEHA HWY
HALEIWA,HI96712 		26-1537168   96,000 0     TO SUPPORT COMMUNITY EVENT
(58) HISPANIC CHAMBER OF COMMERCE HAWAII
PO BOX 893234
MILILANI,HI96789 		84-3171650 501(C)(3) 10,000 0     TO SUPPORT COMMUNITY EVENT
(59) HISTORIC WAIMEA THEATER AND CULTURAL ARTS CENTER
PO BOX 903
WAIMEA,HI96796 		65-1318126   77,500 0     TO SUPPORT COMMUNITY EVENT
(60) HOI HOI EA
45-705 KAMEHAMEHA HWY
KANEOHE,HI96744 		46-2982441 501(C)(3) 50,000 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(61) HONOLULU BIENNIAL FOUNDATION
1041 NUUANU AVE
HONOLULU,HI96817 		47-1652561 501(C)(3) 100,000 0     TO SUPPORT COMMUNITY EVENT
(62) HONOLULU FESTIVAL FOUNDATION
818 PINE ST
HONOLULU,HI96817 		99-0352143 501(C)(3) 90,000 0     TO SUPPORT COMMUNITY EVENT
(63) HONOLULU MARATHON ASSOCIATION
3435 WAIALAE AVE
HONOLULU,HI96816 		51-0162187 501(C)(3) 75,000 0     TO SUPPORT COMMUNITY EVENT
(64) HONOLULU THEATRE FOR YOUTH
1164 BISHOP ST
HONOLULU,HI968132810 		99-0107563   6,000 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(65) HONPA HONGWANJI HAWAII BETSUIN
1727 PALI HIGHWAY
HONOLULU,HI96813 		99-0200874 501(C)(3) 25,000 0     TO SUPPORT COMMUNITY EVENT
(66) HOOLEHUA HOMESTEADERS ASSOCIATION
PO BOX 21
HOOLEHUA,HI96729 		36-5034003 501(C)(3) 20,000 0     TO SUPPORT COMMUNITY EVENT
(67) HOSPICE OF HILO
1011 WAIANUENUE AVE
HILO,HI96720 		99-0218512 501(C)(3) 30,000 0     TO SUPPORT COMMUNITY EVENT
(68) HUI ALOHA KIHOLO
PO BOX 1868
KAMUELA,HI96743 		26-1868690 501(C)(3) 50,000 0     TO SUPPORT COMMUNITY EVENT
(69) HUI MALAMA O KE KAI FOUNDATION
41-477 HIHIMANU STREET
WAIMANALO,HI96795 		99-0356784 501(C)(3) 6,000 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(70) HUI NOEAU
2841 BLADWIN AVENUE
MAKAWAO,HI96768 		99-6012378 501(C)(3) 26,000 0     TO SUPPORT COMMUNITY EVENT
(71) HUI O LAKA
PO BOX 100
KEKAHA,HI96752 		99-0085977 501(C)(3) 18,500 0     TO SUPPORT COMMUNITY EVENT
(72) HULA PRESERVATION SOCIETY
PO BOX 6274
KANEOHE,HI96744 		99-0350425   20,000 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(73) INSTITUTE FOR NATIVE PACIFIC EDUCATION AND CULTURE (INPEACE)
91-1010 SHANGRILA ST
KAPOLEI,HI96707 		99-0315193 501(C)(3) 10,000 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(74) KA HONUA MOMONA
PO BOX 482188
KAUNAKAKAI,HI96748 		20-0987319   75,000 0     TO SUPPORT COMMUNITY EVENT
(75) KA'EHU
600 WAIEHU BEACH ROAD UNIT E
WAILUKU,HI96793 		46-0878846 501(C)(3) 25,000 0     TO SUPPORT COMMUNITY EVENT
(76) KAHUKU FARMS
PO BOX 36
KAHUKU,HI96731 		20-4122565   34,000 0     TO SUPPORT COMMUNITY EVENT
(77) KAHULI LEO LEA
PO BOX 6024
KANEOHE,HI96744 		84-3718571 501(C)(3) 117,000 0     TO SUPPORT HAWAIIAN CULTURE IN RESORT ZONED AREAS
(78) KAI OPUA CANOE CLUB
PO BOX 3079
KAILUAKONA,HI96745 		23-7180668   7,500 0     TO SUPPORT COMMUNITY EVENT
(79) KAIKEHA INC
PO BOX 208
LIHUE,HI96766 		83-3603397 501(C)(3) 6,900 0     TO SUPPORT COMMUNITY EVENT
(80) KALA FOUNDATION
PO BOX 2416
EWA BEACH,HI96706 		84-5047229 501(C)(3) 115,500 0     TO SUPPORT COMMUNITY EVENT
(81) KALAMAULA HOMESTEADERS ASSOCIATION
PO BOX 1025
KAUNAKAKAI,HI96748 		99-0285067 501(C)(3) 10,000 0     TO SUPPORT COMMUNITY EVENT
(82) KALIHI-PALAMA CULTURE & ARTS SOCIETY INC
357 N KING ST
HONOLULU,HI96817 		23-7154899   22,500 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(83) KANEHUNAMOKU VOYAGING ACADEMY
47-705 KAMEHAMEHA HWY
KANEOHE,HI96744 		46-5563571   37,500 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(84) KANU HAWAII
1050 QUEEN ST
HONOLULU,HI96814 		20-5552831   34,000 0     TO SUPPORT COMMUNITY EVENT
(85) KAPAA BUSINESS ASSOCIATION
PO BOX 1480
KAPAA,HI96746 		99-0343718 501(C)(3) 6,500 0     TO SUPPORT COMMUNITY EVENT
(86) KAU COFFEE GROWERS COOPERATIVE
PO BOX 744
PAHALA,HI96777 		42-1587487   12,000 0     TO SUPPORT COMMUNITY EVENT
(87) KAUAI COUNCIL OF THE ASSOCIATION OF HAWAIIAN CIVIC CLUBS
PO BOX 383
HANAPEPE,HI96716 		93-3718468   25,050 0     TO SUPPORT COMMUNITY EVENT
(88) KAUAI ECONOMIC DEVELOPMENT BOARD
PO BOX 3921
LIHUE,HI96766 		99-0231581   10,500 0     TO SUPPORT COMMUNITY EVENT
(89) KAUAI HISTORICAL SOCIETY
PO BOX 1778
LIHUE,HI96766 		99-6006955   6,550 0     TO SUPPORT COMMUNITY EVENT
(90) KAUAI SOTO ZEN TEMPLE ZENSHUJI
PO BOX 537
HANAPEPE,HI96716 		99-6015829   11,500 0     TO SUPPORT COMMUNITY EVENT
(91) KEALAKAI CENTER FOR PACIFIC STRINGS
150 HAMAKUA DRIVE
KAILUA,HI96734 		83-3322371   10,000 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(92) KEMPER SPORTS MARKETING LLC
500 SKOKIE BLVD SUITE 444
NORTHBROOK,IL60062 		36-3557798   69,000 0     TO SUPPORT COMMUNITY EVENT
(93) KI-HOALU FOUNDATION
47-665 AHUIMANU RD
KANEOHE,HI96744 		95-0359513   32,000 0     TO SUPPORT COMMUNITY EVENT
(94) KIPAHULU OHANA INC
PO BOX 454
HANA,HI96713 		99-0522409 501(C)(3) 8,000 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(95) KOKUA HAWAII FOUNDATION
45 MITCHELL BLVD SUITE1
SAN RAFAEL,CA94903 		20-0315475 501(C)(3) 26,000 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(96) KOKUA KALIHI VALLEY COMPREHENSIVE FAMILY SERVICES
2239 NORTH SCHOOL ST
HONOLULU,HI96819 		99-0149797 501(C)(3) 20,000 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(97) KONA CACAO ASSOCIATION INC
PO BOX 365
KEALAKEKUA,HI96750 		45-4189391   10,000 0     TO SUPPORT COMMUNITY EVENT
(98) KONA COFFEE CULTURAL FESTIVAL
PO BOX 1112
KAILUA KONA,HI96745 		99-0200605 501(C)(3) 7,500 0     TO SUPPORT COMMUNITY EVENT
(99) KUILEI CLIFFS
2121 ALA WAI BLVD
HONOLULU,HI96815 		88-1890727 501(C)(3) 20,000 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(100) KUMANO I KE ALA O MAKAWELI
PO BOX 181
WAIMEA,HI96796 		47-3180959 501(C)(3) 12,000 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(101) KUPU
55 MERCHANT ST
HONOLULU,HI96813 		51-0652665 501(C)(3) 120,000 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(102) LALAKEA FOUNDATION
2106 KAIWIKI RD
HILO,HI96720 		94-3272419   11,230 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(103) LANIKAI ATHLETIC CLUB DBA 7GEN CULTURE
111 HEKILI ST
KAILUA,HI96734 		82-3070233   85,000 0     TO SUPPORT COMMUNITY EVENT
(104) LEGAL AID SOCIETY OF HAWAII
924 BETHEL ST
HONOLULU,HI96813 		68-0544935   33,333 0     TO PROVIDE LEGAL COUNSELING TO THE HAWAIIAN COMMUNITIES IMPACTED BY THE MAUI WILDFIRES
(105) LOKAHI PACIFIC
1935 MAIN ST
WAILUKU,HI96793 		99-0146837 501(C)(3) 14,463 0     TO SUPPORT COMMUNITY EVENT
(106) MAHINA FARMS MAUI
80 IAO VALLEY ROAD
WAILUKU,HI96793 		46-0685769 501(C)(3) 25,000 0     TO SUPPORT COMMUNITY EVENT
(107) MAKOA QUEST
PO BOX 791195
PAIA,HI96779 		81-4168309 501(C)(3) 24,000 0     TO SUPPORT COMMUNITY EVENT
(108) MALA'AI
PO BOX 543
KAMUELA,HI96743 		51-0656670 501(C)(3) 16,600 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(109) MALAMA LOKO EA FOUNDATION
PO BOX 553
HALEIWA,HI96712 		27-1307663 501(C)(3) 10,000 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(110) MALIE FOUNDATION
PO BOX 13
KAPAA,HI96746 		20-5148091 501(C)(3) 62,500 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(111) MANA MAOLI
1202 PROSPECT ST
HONOLULU,HI968222698 		31-1783481 501(C)(3) 8,000 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(112) MANOA HERITAGE CENTER
2856 OAHU AVE
HONOLULU,HI96822 		99-0329524 501(C)(3) 19,000 0     TO SUPPORT COMMUNITY EVENT
(113) MAUI CHAMBER OF COMMERCE FOUNDATION
62 N MARKET STREET UNIT 302
WAILUKU,HI96793 		99-0292518 501(C)(3) 50,000 0     TO SUPPORT HAWAIIAN CULTURE IN RESORT ZONED AREAS
(114) MAUI DANCE COUNCIL
PO BOX 791525
PAIA,HI96779 		99-0279116   21,000 0     TO SUPPORT COMMUNITY EVENT
(115) MAUI POPS ORCHESTRA INC
95 MAHALANI ST
WAILUKU,HI96793 		83-0398324 501(C)(3) 22,750 0     TO SUPPORT COMMUNITY EVENT
(116) MEN OF PAA
15-304 KAHAKAI BLVD
PAHOA,HI96778 		87-2712325 501(C)(3) 65,350 0     TO SUPPORT COMMUNITY EVENT
(117) MOANALUA GARDENS FOUNDATION INC
PO BOX 8637
HONOLULU,HI96830 		99-0143900   22,500 0     TO SUPPORT COMMUNITY EVENT
(118) MOLOKAI HOMESTEAD FARMERS ALLIANCE
PO BOX 290613
HOOLEHUA,HI96729 		27-2042267 501(C)(3) 20,000 0     TO SUPPORT COMMUNITY EVENT
(119) MOLOKAI LAND TRUST
PO BOX 1884
KAUNAKAKAI,HI96748 		20-4915071 501(C)(3) 42,500 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(120) NA LEI HULU I KA WEKIU
153 BRADFORD ST
SAN FRANCISCO,CA941105703 		94-3228844 501(C)(3) 20,000 0     TO SUPPORT HAWAIIAN CULTURE IN RESORT ZONED AREAS
(121) NA MOKU AUPUNI O KOOLAU HUI
PO BOX 81642
HAIKU,HI96708 		99-0326180 501(C)(3) 8,000 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(122) NA'ALEHU THEATRE
PO BOX 29693
HONOLULU,HI96820 		99-0319814 501(C)(3) 12,100 0     TO SUPPORT COMMUNITY EVENT
(123) NORTH KOHALA COMMUNITY RESOURCE CENTER
PO BOX 519
HAWI,HI96719 		02-0553251 501(C)(3) 21,600 0     TO SUPPORT COMMUNITY EVENT
(124) NORTH SHORE COMMUNITY LAND TRUST
66-632 KAMEHAMEHA HWY SUITE 203
HALEIWA,HI96712 		94-3276211 501(C)(3) 50,000 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(125) OAHU HAWAIIAN CANOE RACING ASSOCIATION HAWAII
PO BOX 22807
HONOLULU,HI96823 		46-3692050   100,000 0     TO SUPPORT COMMUNITY EVENT
(126) ODKF SUPPORT INC
4348 WAIALAE AVENUE
HONOLULU,HI96816 		27-2850859   19,500 0     TO SUPPORT COMMUNITY EVENT
(127) PAALAA UKA PAALAA KAI
1575 WALEA STREET UNIT B
WAHIAWA,HI96786 		27-0885156   25,000 0     TO SUPPORT COMMUNITY EVENT
(128) PAHOA LAVA ZONE MUSEUM
PO BOX 1943
PAHOA,HI96778 		84-3932219   20,000 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(129) PA'I FOUNDATION
904 KOHOU ST
HONOLULU,HI96817 		99-0354949 501(C)(3) 18,000 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(130) PAN-PACIFIC FESTIVAL FOUNDATION
2155 KALAKAUA AVE
HONOLULU,HI96815 		85-3867781   90,000 0     TO SUPPORT COMMUNITY EVENT
(131) POHAHA I KA LANI
PO BOX 412
KURTISTOWN,HI96760 		80-0380686 501(C)(3) 70,000 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(132) POLYNESIAN FOOTBALL HALL OF FAME
4348 WAIALAE AVE
HONOLULU,HI96816 		46-3158865 501(C)(3) 155,000 0     TO SUPPORT COMMUNITY EVENT
(133) PONO PACIFIC LAND MANAGEMENT LLC
677 ALA MOANA BLVD SUITE 1200
HONOLULU,HI96813 		99-0348234   27,500 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(134) PROJECT KANU
23-341 KAAPOKO HOMESTEAD RD
PAPAIKOU,HI96781 		93-3193233 501(C)(3) 25,000 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(135) PROTECT & PRESERVE HAWAII
623 ANALU ST
HONOLULU,HI96817 		83-3415430 501(C)(3) 28,000 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(136) PUUHONUA SOCIETY
PO BOX 3080
HONOLULU,HI968023080 		23-7157585 501(C)(3) 97,167 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(137) RICE STREET BUSINESS ASSOCIATION
4362 UAHIAPELE STREET
LIHUE,HI96766 		83-2093049   88,900 0     TO SUPPORT COMMUNITY EVENT
(138) STATE FOUNDATION ON CULTURE & THE ARTS
250 SOUTH HOTEL ST
HONOLULU,HI96813 		99-0259420   60,000 0     TO SUPPORT COMMUNITY EVENT
(139) TEA HAWAII COM
PO BOX 362
VOLCANO,HI96785 		01-0926254   34,000 0     TO SUPPORT COMMUNITY EVENT
(140) THE FILIPINO COMMUNITY CENTER INC
94-428 MOKUOLA ST
WAIPAHU,HI96797 		99-0305884 501(C)(3) 23,000 0     TO SUPPORT COMMUNITY EVENT
(141) THE FRIENDS OF IOLANI PALACE
PO BOX 2259
HONOLULU,HI96814 		99-0115665 501(C)(3) 38,000 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(142) THE KAUAI MARATHON
PO BOX 573
KOLOA,HI96756 		26-4084075 501(C)(3) 12,000 0     TO SUPPORT COMMUNITY EVENT
(143) THE KOHALA CENTER
PO BOX 437462
KAMUELA,HI96743 		99-0354676 501(C)(3) 18,000 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(144) THE MERRIE MONARCH FESTIVAL
865 PIILANI ST
HILO,HI96720 		99-0157105 501(C)(3) 125,000 0     TO SUPPORT COMMUNITY EVENT
(145) THE TRUST FOR PUBLIC LAND
PO BOX 889336
LOS ANGELES,CA900889336 		23-7222333 501(C)(3) 15,000 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(146) ULU AE LEARNING CENTER
91-1080 SARATOGA AVE
KAPOLEI,HI96707 		46-5123215   24,740 0     TO SUPPORT COMMUNITY EVENT
(147) UNIVERSITY OF HAWAII
2440 CAMPUS ROAD BOX 368
HONOLULU,HI968222234 		99-6000354   10,000 0     TO SUPPORT COMMUNITY EVENT
(148) VALLEY ISLE ROAD RUNNERS INC
PO BOX 330099
KAHULUI,HI96733 		99-0252443   30,000 0     TO SUPPORT COMMUNITY EVENT
(149) VOLCANO ART CENTER
PO BOX 129
VOLCANO,HI96785 		99-0162321 501(C)(3) 41,700 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(150) WAIANAE ECONOMIC DEVELOPMENT COUNCIL
87-151 LILIANAA ST
WAIANAE,HI96792 		47-1646700 501(C)(3) 10,000 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(151) WAIKOLOA DRY FOREST INITIATIVE INC
65-1227 OPELO RD
KAMUELA,HI96743 		45-2689264 501(C)(3) 57,050 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(152) WAIMANALO CANOE CLUB
PO BOX 259
WAIMANALO,HI96795 		99-0338995 501(C)(3) 27,000 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(153) WAIPA FOUNDATION
PO BOX 1189
HANALEI,HI96714 		99-0313224 501(C)(3) 6,000 0     TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
(154) WAIPUNA CHAPEL
17 OMAOPIO RD
KULA,HI96790 		99-0216947 501(C)(3) 25,000 0     TO PROVIDE MAUI WILDFIRES SURVIVORS WITH ASSISTANCE IS PLANNING TO REBUILD
(155) WORLD TRIATHLON CORPORATION
3407 WEST DOCTOR MARTIN LUTHER KING
JUNIOR BLVD
TAMPA,FL33607 		59-2965638   90,000 0     TO SUPPORT COMMUNITY EVENT
(156) YMCA OF HONOLULU
1441 PALI HWY
HONOLULU,HI96813 		99-0073533   66,700 0     TO SUPPORT EVENT TIED TO CULTURAL, PEOPLE/LAND CONNECTION, & NATURAL RESOURCES
(157) ZONTA CLUB OF HILO
PO BOX 1915
HILO,HI967211915 		99-6009148 501(C)(4) 10,000 0     TO SUPPORT COMMUNITY EVENT
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
98
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
59
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) Rev. 1-2025

Schedule I (Form 990) Rev. 1-2025
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients		 (c) Amount of
cash grant		 (d) Amount of
noncash assistance		 (e) Method of valuation (book,
FMV, appraisal, other)		 (f) Description of noncash assistance
(1) FINANCIAL ASSISTANCE 975 2,984,454      
(2) MAUI WILDFIRE SURVIVOR HOUSING & SUPPORT 800 7,481,919      
(2)
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
PART I, LINE 2: FOR GRANTS TO ORGANIZATIONS FOR VOTER REGISTRATION AND ENGAGEMENT ACTIVITIES (THROUGH COULTER FOUNDATION CIVIC ENGAGEMENT PROGRAM), CNHA PAYS GRANT FUNDS BASED ON AGREED UPON PERFORMANCE MEASURES. CNHA VERIFIES ALL GRANT ELIGIBILITY REQUIREMENTS PRIOR TO GRANT DISBURSEMENTS. GRANTS ARE ALWAYS ACCOMPANIED BY A GRANT CONTRACT. IN ORDER TO DRAW DOWN PAYMENT, A REPORT AND/OR RECEIPTS ARE REQUIRED. SPONSORSHIPS ARE AWARDED BASED ON AN ENTITY OR INDIVIDUAL'S PROPOSAL. A REPORT IS TYPICALLY REQUESTED, BUT IS NOT ALWAYS REQUIRED. GRANTS AWARDED TO HOUSEHOLDS WHO WERE NEGATIVELY IMPACTED FINANCIALLY FROM COVID-19 PANDEMIC. FAMILIES APPLY FOR THE GRANT AND MUST MEET QUALIFICATIONS SET FORTH BY AGENCIES SUCH AS CITY & COUNTY OF HONOLULU AND OFFICE OF HAWAIIAN AFFAIRS.
Schedule I (Form 990) Rev. 1-2025



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Schedule J
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT
 
Employer identification number

91-0313383
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1LEWIS JOSEPH K
PRESIDENT & CEO 		(i)

(ii)		 262,260
-------------
0 		41,781
-------------
0 		0
-------------
0 		8,065
-------------
0 		13,373
-------------
0 		325,479
-------------
0 		0
-------------
0
2CARREL YOSHIKO JADE MOKIHANA
FORMER CFO 		(i)

(ii)		 117,684
-------------
0 		15,000
-------------
0 		0
-------------
0 		3,225
-------------
0 		9,834
-------------
0 		145,743
-------------
0 		0
-------------
0
3BARR SAMUEL KAMUELA
FORMER SENIOR DIRECTOR OF OPERATIONS 		(i)

(ii)		 115,909
-------------
0 		550
-------------
0 		0
-------------
0 		0
-------------
0 		6,325
-------------
0 		122,784
-------------
0 		0
-------------
0
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
Schedule J (Form 990) (Rev. 1-2025)

Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT
 
Employer identification number

91-0313383
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 6 ORGANIZED WITH MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S MEMBERS ELECT THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 IS SENT TO THE BOARD OF DIRECTORS FOR REVIEW, COMMENT AND APPROVAL TO FILE.
FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS ANY PERSON SERVING AS AN OFFICER, EMPLOYEE, OR MEMBER OF THE BOARD ("RESPONSIBLE PERSONS"). RESPONSIBLE PERSONS ARE REQUIRED TO COMPLETE A DISCLOSURE FORM ANNUALLY. POTENTIAL CONFLICTS OF INTEREST WILL BE DISCUSSED BY THE BOARD OR ITS COMMITTEES, AND DOCUMENTED IN THE MEETING MINUTES. THE RESPONSIBLE PERSON IS NOT ALLOWED TO PARTICIPATE IN OR BE PRESENT DURING THOSE DISCUSSIONS, EXCEPT TO PROVIDE FACTS AND RESPOND TO QUESTIONS.
FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR THE PRESIDENT AND/OR CHIEF EXECUTIVE OFFICER IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. ANNUAL SALARY AND ADJUSTMENTS, IF ANY, ARE BASED ON DATA OF COMPARABLE POSITIONS WITHIN HAWAII'S NON-PROFIT INDUSTRY. THE BOARD'S DECISION IS GUIDED BY THE APPROVED BUDGET. APPROVED SALARY ADJUSTMENTS ARE APPROPRIATELY DOCUMENTED IN THE EMPLOYEE'S PERSONNEL FILE. THIS PROCESS WAS LAST UNDERTAKEN IN 2019.
FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.
FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL EXPENSES: PROGRAM SERVICE EXPENSES 3,989,861. MANAGEMENT AND GENERAL EXPENSES 132,368. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,122,229.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


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SCHEDULE R
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
Open to Public Inspection
Name of the organization
COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT
 
Employer identification number

91-0313383
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity










Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No












For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) HAWAII STAGE AND LIGHTING

710 KOHOU ST
HONOLULU,HI96817
99-0144856 		EVENT SERVICES AND RENTAL OF EQUIPMENT HI HAWAII HOLDING AND INVESTMENTS LLC
  		C 619,881 497,224 100.000 % Yes  
(2) HAWAII HOLDING AND INVESTMENTS LLC

91-1270 KINOIKI STREET BUILDING 1
KAPOLEI,HI96707
93-3736025 		TO HOLD AND MANAGE PROPERTY IN SUPPORT OF GENERATING REVENUE FOR CNHA. HI COUNCIL FOR NATIVE HAWAIIAN ADVANCEMENT
  		C   6,968,524 100.000 % Yes  
(3) HAWAII STAFFING & SERVICES

91-1270 KINOIKI STREET BUILDING 1
KAPOLEI,HI96707
86-3028509 		STAFFING AND PAYROLL SERVICES HI HAWAII HOLDING AND INVESTMENTS LLC
  		C 925,481 654,485 100.000 % Yes  








Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
Yes
 
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
Yes
 
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
Yes
 
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
Yes
 
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
 
No
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
Yes
 
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) HAWAII HOLDING AND INVESTMENTS LLC

 B 1,000,000 ACTUAL
(2) HAWAII HOLDING AND INVESTMENTS LLC

 I 2,211,077 ACTUAL
(3) HAWAII HOLDING AND INVESTMENTS LLC

 R 375,061 ACTUAL
(4) HAWAII STAGE AND LIGHTING

 Q 218,542 ACTUAL
(5) HAWAII HOLDING AND INVESTMENTS LLC

 D 1,000,000 ACTUAL
(6) HAWAII STAGE AND LIGHTING

 J 101,000 ACTUAL
(7) HAWAII HOLDING AND INVESTMENTS LLC

 K 248,659 ACTUAL
Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) (Rev. 1-2025)
Schedule R (Form 990) (Rev. 1-2025)
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) (Rev. 1-2025)

Additional Data


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